In fields such as paint, adhesive and sealant, there has been a requirement on reduction of VOC (volatile organic compound), in consideration of the environment. Under such situation, for example, as an aqueous resin composition prepared without using an organic solvent, there is being developed an aqueous urethane resin composition where hydrophilic polyol is used as a base resin and hydrophilic polyisocyanate or low-viscosity polyisocyanate is used as a hardener (for instance, see Patent documents 1, 2).